PackageTrendsPeer
Letter portraitLegal landscape

Community Bank & Trust - West Georgia

Lagrange, GA · Cert 25796

FDIC · 3 branches

Q1 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in GA3

Basis

Quarter: Q1 2026, the quarter ended March 31, 2026, on both parts.

Income statement: year to date as filed, annualized, on both parts.

Balance sheet: as filed at quarter end.

Peer group

Banks under $1B in assets in GA (n=59 to 60). Each measure ranks only the institutions that reported it, so n varies by measure.

Peer groups below the disclosure floor are suppressed.

Peer standing

Capital

0

Q2 2024Q1 2026peer median (50)

Asset Quality

2

Q2 2024Q1 2026peer median (50)

Profitability

1

Q2 2024Q1 2026peer median (50)

Liquidity

91

Q2 2024Q1 2026peer median

Efficiency

7

Q2 2024Q1 2026peer median (50)

Growth

No peer data yet

Capital, Asset Quality, Profitability, Efficiency: higher is always a stronger peer standing (▲ better, ▼ worse). Liquidity, Growth: the score reflects closeness to the peer median -- 100 is sitting exactly at the median, falling the same way whether the bank runs above or below it.

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas.

CallReports · callreports.ai · Board PackageGenerated 2026-10-11

Community Bank & Trust - West Georgia

Lagrange, GA · Cert 25796

FDIC · 3 branches

Q1 2026

$292.6MAssets
$190.6MLoans
$286.6MDeposits
$3.8MEquity
Loan mix
55%RE $104.5M44%C&I $83.9M1%Consumer $1.3MQ1 2025Q1 2026
Deposit mix
85%Interest-bearing $243.7M15%Noninterest $42.9MQ1 2025Q1 2026

NIM

8.19%Q1 ’247.42%Q1 ’254.96%Q1 ’26-22%-57%

Non-interest income vs. expense

7.39%Q1 ’247.46%Q1 ’258.00%Q1 ’26-41%-51%

Executive Summary

  • Earnings: ROA of -6.88%, down 690 bps year over year; NIM at 1.99%.
  • Asset quality: problem loans at 17.28% of loans (+445 bps YoY), with net charge-offs at 6.29%.
  • Capital: tier 1 leverage ratio of 0.16%, down 717 bps from a year ago.
  • Funding: loans stand at 66.50% of deposits as of Q1 2026.

Financial Results

Return on Assets (YTD, annualized)

-6.88%-690 bps YoY

Net Interest Margin (YTD, annualized)

1.99%-267 bps YoY

Efficiency Ratio (YTD, annualized)

92.38%+1,308 bps YoY

Tier 1 Leverage Ratio

0.16%-717 bps YoY

Year to date, annualized, through each quarter.

MetricQ1 2025Q2 2025Q3 2025Q4 2025Q1 2026YoY ΔTrend
Earnings
Return on Assets0.02%0.39%1.13%1.73%-6.88%-690 bps
Return on Equity0.41%7.95%22.61%33.17%-191.50%-19,190 bps
Net Interest Margin4.67%3.29%3.41%3.69%1.99%-267 bps
Efficiency Ratio79.30%53.73%60.48%62.38%92.38%+1,308 bps
Non-Interest Burden2.69%-3.15%-1.27%-1.01%1.31%-138 bps
Growth
Asset Growth (YoY)59.13%75.71%56.27%33.04%23.92%-3,521 bps
Loan Growth (YoY)68.43%92.14%20.37%10.65%2.28%-6,614 bps
Deposit Growth (YoY)45.53%61.32%56.52%31.97%42.60%-294 bps
Asset Quality
Nonperforming Loans / Loans12.83%13.35%8.38%10.15%17.28%+445 bps
Net Charge-Offs / Loans2.63%2.39%4.91%5.29%6.29%+366 bps
Allowance / Loans3.96%4.70%4.60%2.46%4.21%+25 bps
Allowance Coverage of NPLs0.3x0.4x0.5x0.2x0.2x-0.1x
Capital
Tier 1 Leverage Ratio7.33%5.59%5.49%6.70%0.16%-717 bps
Total Risk-Based Capital9.50%7.64%9.79%9.68%1.49%-801 bps
Equity / Assets5.36%4.37%5.30%5.91%1.31%-406 bps
Liquidity & Funding
Loans / Deposits92.70%101.51%69.14%71.17%66.50%-2,621 bps
Liquid Assets / Assets12.19%3.62%14.09%10.61%15.71%+352 bps
CRE / Total Capitaln/an/a504%446%n/an/a

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas. Income-statement figures are year-to-date as filed, annualized (the UBPR convention). Each quarter includes the ones before it.

CallReports · callreports.ai· Performance TrendsGenerated 2026-10-11

Community Bank & Trust - West Georgia

Lagrange, GA · Cert 25796 · Peer group: banks under $1B in assets in GA (n=59-60)

FDIC · 3 branches

Q1 2026

$292.6MAssets
$190.6MLoans
$286.6MDeposits
$3.8MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 7% of banks under $1B in assets in GA (rank 57 of 60).
  • Widest gap: equity / assets trails 100% of banks under $1B in assets in GA (rank 60 of 60).
  • Overall: at or above the peer median on 0 of 9 directional measures.

Return on Assets

-6.83%

Rank 60 of 60

Net Interest Margin

1.99%

Rank 58 of 60

Efficiency Ratio

92.61%

Rank 57 of 60

Equity / Assets

1.31%

Rank 60 of 60

Non-interest income vs. expense

$20.1M$24.1MINCOMEEXPENSE
Unfavorable gap of $3.9M · efficiency ratio beats 7% of banks under $1B in assets in GA
Bank 92.61%Peer median 60.7%Q2 2024Q1 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets-6.83%0.96%1.45%1.69%Beats 0%60 / 60
Return on Equity-522%7.50%11.92%15.08%Beats 0%60 / 60
Net Interest Margin1.99%3.54%4.20%4.70%Beats 3%58 / 60
Efficiency Ratio92.61%54.20%60.72%74.94%Beats 7%57 / 60
Asset Quality
Nonperforming Loans / Loans17.28%0.10%0.46%1.37%Beats 2%59 / 59
Net Charge-Offs / Loans1.58%0.00%0.00%0.02%Beats 2%59 / 59
Capital
Tier 1 Capital Ratio0.19%11.47%14.40%20.41%Beats 0%60 / 60
Total Risk-Based Capital Ratio1.49%12.06%15.26%21.68%Beats 0%60 / 60
Equity / Assets1.31%8.84%11.00%13.57%Beats 0%60 / 60
Liquidity & Funding
Loans / Deposits66.50%58.35%68.65%80.61%44th pctl33 / 59
Loans / Assets65.15%50.44%60.10%71.56%57th pctl26 / 60
Brokered Deposits / Depositsn/aNot reported for this institution